A handover covers three layers of control, not one password
The usual mistake is treating a login email as ownership of the account. Control is split across the access levels inside the Google Ads account, the payments profile with its own users and payment methods, and the security settings on each admin's Google Account, including 2-step verification and recovery options. If any layer stays with the previous owner, the handover is incomplete. The account may also sit under a manager account, which is a fourth place to check. This applies to legitimate handovers such as agency to client, staff turnover or an internal entity change. Whether an account can be transferred or re-assigned to a new legal entity depends on the platform's terms and the pages you see at the time, not on what a seller or predecessor tells you.
Confirm who the admins are and who controls their email
Open the access and security settings and record every user, their access level (admin, standard, read only, email only) and their email. Check three things. At least one admin must be an address the receiving party can read and reset. No admin should rely only on a former employee's mailbox or a disabled company domain, since recovery emails would go to the wrong person. And if the account is managed through a manager account, find out who owns it and whether they can unlink or view data unilaterally. Invitations only take effect once accepted, so sign in as the new admin and confirm the account is visible before moving on.
The payments profile is a separate object
Spend is charged through the payments profile, which has its own users and methods. In billing settings you can see the profile ID, type, name, address and current payment method. Check whether the receiving party is a profile admin, whose card or bank account is on file, whether the account uses automatic, manual or monthly invoicing, and whether there are unpaid or pending charges. Monthly invoicing credit is generally assessed for the original entity, so treat it as something you may have to reapply for, not an asset that moves with the account. If the profile name and address belong to another entity and you need different invoice details, confirm what the platform lets you edit before assuming it can be changed. Add the new profile admin first, replace the payment method second, and only then remove the old one.
2-step verification lives on each admin's Google Account
2-step verification is configured mainly on the Google Account each admin signs in with, and some accounts or organizations may be required to enable it, so rely on the current Ads and Google Account pages. For each admin, check whether the second factor is tied to the previous person's phone, authenticator or backup codes, whether recovery email and phone are still the old ones, and whether trusted devices remain in their hands. The cleanest approach is for the receiving party to use their own Google Account as admin with their own 2-step verification, rather than taking over the predecessor's account. If a shared account must stay in use, replace the verification methods and recovery details as a set, then sign in again from a fresh environment to prove it works.
Advertiser verification and linked services decide whether ads keep running
Two more items are easy to miss. First, advertiser verification: if the account has been asked to verify or has completed it, the details reflect the original entity's name and region. Whether a change of entity triggers re-verification, and whether delivery is affected, should be read from the platform's notices. Second, linked services: conversion tracking, Google Analytics, Merchant Center, YouTube channels, Search Console and remarketing audiences. These links often belong to the predecessor's personal account, and if they are not migrated, conversion data and audiences break. Export the list and write down the current owner and the post-handover owner of each link.
When to remove the old admin, and when to stop
Do not delete the old admin on day one. A workable order: the new admin accepts and signs in; the new admin is added to the payments profile; the payment method is replaced and a small change such as a budget edit is confirmed to apply; 2-step verification and recovery details are updated and tested; linked services are moved one by one; then the old admin is removed, leaving at least two admins controlled by the receiving party. Pause the handover if the payments profile or manager account stays with a party unwilling to release it, if there are unexplained policy warnings or suspensions and no records are provided, if admin emails cannot be verified by the receiving party, or if platform notices show a mismatch with the new entity that cannot be edited. In those cases, opening a fresh account is often cheaper than inheriting one whose control is unclear.